ICLR 2026 Papers

International Conference on Learning Representations

Decision breakdown

5,358papers

Counted from the official paper list; may differ slightly from the number the conference announced.

  • Oral
    2244.2%
  • Poster
    5,13495.8%

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Overcoming Joint Intractability with Lossless Hierarchical Speculative Decoding

Yuxuan Zhou, Fei Huang, Heng Li, Fengyi Wu, Tianyu Wang, Jianwei Zhang, Junyang Lin, Zhi-Qi Cheng

Expand abstract

Verification is a key bottleneck in improving inference speed while maintaining distribution fidelity in Speculative Decoding. Recent work has shown that sequence-level verification leads to a higher number of accepted tokens compared to token-wise verification. However, existing solutions often rely on surrogate approximations or are constrained by partial information, struggling with joint intractability. In this work, we propose Hierarchical Speculative Decoding (HSD), a provably lossless verification method that significantly boosts the expected number of accepted tokens and overcomes joint intractability by balancing excess and deficient mass across accessible branches. Through extensive large-scale experiments, we show that HSD consistently improves acceptance rates, especially with longer draft sequences. Its strong explainability and generality further highlight the potential for integration into a wide range of speculative decoding frameworks.

Oral
Softmax Transformers are Turing-Complete

Hongjian Jiang, Michael Hahn, Georg Zetzsche, Anthony Widjaja Lin

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Hard attention Chain-of-Thought (CoT) transformers are known to be Turing-complete. However, it is an open problem whether softmax attention Chain-of-Thought (CoT) transformers are Turing-complete. In this paper, we prove a stronger result that length-generalizable softmax CoT transformers are Turing-complete. More precisely, our Turing-completeness proof goes via the CoT extension of the Counting RASP (C-RASP), which correspond to softmax CoT transformers that admit length generalization. We prove Turing-completeness for CoT C-RASP with causal masking over a unary alphabet (more generally, for the letter-bounded languages). While we show that this is actually not Turing-complete for arbitrary languages, we prove that its extension with relative positional encoding is Turing-complete for arbitrary languages. We empirically validate our theoretical results by training transformers for various languages that require complex (non-linear) arithmetic reasoning.

Oral